Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 8. Distribution
CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceed
(a) Any amounts levied but not apportioned to funds in the manner authorized by this chapter shall be distributed to the funds for which levied as prescribed in Chapter 1a of this part.
(b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts.
(c) Amounts collected as costs shall be distributed to the county general fund.
(d) Amounts collected as delinquent penalties shall be distributed to the tax losses reserve fund.
The auditor shall record the total secured tax roll collections on his secured taxes receivable accounts.
History.—Added by Stats. 1949, p. 2388, in effect October 1, 1949. Stats. 1959, p. 2415, in effect September 18, 1959, completely revised this section which provided for certain duties of auditor and treasurer based on tax collector's monthly settlement prescribed by Section 2616.